ARTÍCULO
TITULO

The Determinants of Tax Evasion in Gombe State Nigeria

Muzainah Mansor    
Zakariya?u Gurama    

Resumen

Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria. This study assessed the determinants of tax evasion in Gombe State (a state in Nigeria). The study was conducted through a survey research design. A questionnaire was used to gather primary data from 303 randomly selected public and private sector personal taxpayers in Gombe. The results of the analysis show that tax system, income level and education level have significant positive relationship with tax evasion. On the other hand, tax rate and corruption have positive but insignificant relationship with tax evasion. This study recommends that necessary measures should be taken by the tax authority to improve revenue collection and reduce tax evasion. It is also proposed that campaign against corruption, public enlightens on tax matters and revision of tax processes should be undertaken.Keywords: Tax evasion, Gombe State, Nigeria.JEL Classification: H26

 Artículos similares

       
 
Charles O. Manasseh,Felicia C. Abada,Jonathan E. Ogbuabor,Josaphat U. J. Onwumere,Chinasa E. Urama,Okoro E. Okoro     Pág. 32 - 38
Using modified consumer spending model and data that span the period of 1981-2011, the study examines the effects of interest and inflation rates (proxy - consumer price index) on Consumer Spending. The study extended its investigation into the causal re... ver más

 
Valentina Diana RUSU,Angela ROMAN     Pág. 9 - 31
Entrepreneurship is considered a significant determinant for the economic development of a country but is also important for new job creation and innovation. Understanding and examining the factors which affect the decision of individuals to become entre... ver más

 
Hashem Valipour,Saeid Homayoun,Fateme Piran     Pág. 377 - 381
The primary objective of present study is to analyze the effects of financial factors on financial and tax reporting decisions. The statistical population of present study includes all companies listed in Tehran Stock Exchange out of which 438 companies ... ver más

 
Mohammed Abdullah Al Momamni,Mohammed Ibrahim Obeidat     Pág. 189 - 198
The study objects for investigating the most important internal determinants of financial leverage of the listed industrial firms at Amman Stock Exchange (ASE). It is a cross sectional study that it used the issued data of the total listed industrial fir... ver más

 
Sharon Smulders,Madeleine Stiglingh,Riel Franzsen,Lizelle Fletcher    
AbstractBeing tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business?s internal tax compliance costs (ho... ver más